ENThis paper presents findings from an ongoing cross-cultural study exploring the implementation of e-learning environments in higher education in Sweden and Lithuania. The aim of the study was to explore factors affecting students’ acceptance and use of e-learning. A questionnaire was developed based on the Unified Theory of Acceptance and Use of Technology (UTAUT) and the Innovation Diffusion Theory (IDT). Data was collected from 67 master students in public health education in Sweden and Lithuania. Lithuanian students were found to experience a substantially higher degree of acceptance of e-learning environments than Nordic students at the Swedish university. Rate of use, time spent on use and confidence in computer use affected acceptance of the e-learning environment positively at the Swedish university. At the Lithuanian university, previous knowledge of computer use affected acceptance in a positive way. Lithuanian male students experienced a lower degree of perceived usefulness of the e-learning environment than Lithuanian female students. The findings of the study suggest that cultural and organisational factors are important to consider in explaining students’ acceptance of e-learning environments as well as being important in implementation strategy and tactics. Keywords: E-learning, E-education, Virtual Learning Environments, Technology acceptance. [From the publication]